<h3>3. Dividend Policy</h3>
The Company recognizes that returning profits to shareholders while strengthening its financial position, expanding its business, and securing competitiveness are important management priorities. We determine profit distribution based on business performance while comprehensively considering business trends, financial condition, and capital requirements based on business plans, while maintaining a balance with retained earnings.
The Company currently considers itself to be in a growth phase. We believe that building up retained earnings and pursuing further business expansion will provide the greatest return of profits to shareholders. Going forward, we plan to continue building up retained earnings in the near term. Retained earnings will be allocated to investments in securing excellent talent, introducing new technologies, and developing proprietary products, with the aim of enhancing corporate value. Based on this policy, no dividend has been declared for the current fiscal year.
In the future, while strengthening profitability and establishing a solid business foundation, we intend to provide stable and continuous profit returns to shareholders, taking into account the status of retained earnings and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
When the Company declares a dividend of surplus, it is our basic policy to pay such dividend once per year at the end of the fiscal year, with the dividend decision authority vested in the shareholders' meeting. The Company's Articles of Incorporation also provide that the Board of Directors may declare an interim dividend with September 30 as the record date each year.

Our basic dividend policy is to distribute profits in line with business performance while maintaining a balance with retained earnings. Since we are currently in a growth phase, we prioritize building up retained earnings to invest in securing talented personnel, introducing new technologies, and developing proprietary products. Dividends are paid once annually at the fiscal year-end as standard, with interim dividends also possible.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/11)	0	0	0	-
FY2022	Actual(2022/05/11)	0	0	0	-
	Forecast(2022/02/10)	0	0	0	-
FY2021	Actual(2022/02/10)	0	0	0	-

(4265) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)